Applicant and Petitioner Kenwood, due to circumstances, is incurring costs to place electric and telephone lines underground. Undergrounding cost would exceed overhead cost by more than 5:1, and the cost of the project as a whole is doubled. The transformer pad alternative would add another $40,000 to the total project cost. Kenwood further asserts that delays cost $30,000 per month, while the end result complies with PU Code Section 320 after all.